• About the Authors
• Executive Summary
• Table of Contents

Audit Committee Effectiveness: What Works Best, 4^th Edition, is intended to be a practical guide, providing information and best practices on topics that are most relevant to the audit committee to enhance performance and effectiveness. This publication:

• provides insights and points of view from audit committee members, financial reporting experts, governance specialists, and internal audit directors;
• incorporates survey trends, allowing you to understand the financial reporting environment and how audit committees are responding;  
• includes an Audit Committee Self-assessment Guide that captures the leading practices discussed in the report to aid in assessing audit committee performance and identify process changes to consider.

The bottom line is that people expect more from audit committees today, and this publication provides insight into leading practices that can help committees meet those expectations.